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parent undertaking

as defined in Regulation (EU) 2015/848 of the European Parliament and of the Council of 20…, Article 2, point (14) (Definitions)

an undertaking which controls, either directly or indirectly, one or more subsidiary undertakings. An undertaking which prepares consolidated financial statements in accordance with Directive 2013/34/EU of the European Parliament and of the Council shall be deemed to be a parent undertaking.

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